Poland: New maximum 2024 rates for real estate and transportation tax and other local fees

The final amount of the 2024 real estate tax will be set by the council of municipality where the subject of tax or fee is located.

New maximum 2024 rates for real estate and transportation tax and other local fees

Article Posted date 08 August 2023

The Minister of Finance issued a notice (dated 21 July 2023 and published 1 August 2023) regarding new maximum 2024 rates for real estate tax and transportation tax and other local fees (including marketplace fee and advertising fee).

The final amount of the 2024 real estate tax will be set by the council of municipality where the subject of tax (land, building or structure) or fee is located.

Pursuant to the notice, beginning 1 January 2024:

  • Maximum real estate tax rates per 1 sq. m. of:
    • Land:
      • Used in business activity, regardless of how it is classified in the land and building register, cannot exceed the amount of PLN 1.34
      • Other types of land, including land occupied to pursue paid statutory business by public benefit organizations, cannot exceed the amount of PLN 0.71
    • Buildings of parts thereof, per 1 sq. m of usable area for:
      • Residential premises, cannot exceed the amount of PLN 1.15
      • Buildings used to conduct economic activity and residential buildings, or parts thereof occupied to conduct economic activity, cannot exceed the amount of PLN 33.10
      • Other types of buildings, including buildings occupied to pursue paid statutory business by public benefit organizations, cannot exceed the amount of PLN 11.17
  • Transportation tax rate for heavy goods vehicles as defined by Article 8(1) of the Act cannot exceed, depending on the vehicle weight:
    • PLN 1,173.19 for weight over 3.5 tons up to and including 5.5 tons
    • PLN 1,957.12 for weight over 5.5 tons up to and including 9 tons
    • PLN 2,348.52 for vehicles above 9 tons
  • The rate of:
    • Marketplace fee cannot exceed PLN 1,096.39 per day
    • Advertising fee cannot exceed PLN 3.62 per day

Read an August 2023 report prepared by the KPMG member firm in Poland

 

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